Standards Development
This document specifies how to identify and assess nature-related issues using the LEAP approach, following its four-phase structure (Locate, Evaluate, Assess and Prepare).
This document is applicable to all types of organisations (e.g. public, private - both listed and unlisted, both real economy corporates and financial institutions), size of organisation (larger businesses and Small and Medium-sized Enterprises (SMEs)), sectors and geographic locations.
This document does not provide detailed guidance specific to each economic sector, nor to every driver of nature change.
This document sets out high-level requirements and recommendations for using the outputs of an assessment to make public disclosures or manage nature-related dependencies, impacts, risks and opportunities, but does not provide detailed guidance on these topics.
The document sets out requirements and considerations for setting effective targets, but it does not provide detailed guidance for developing science-based targets for nature.
The purpose and justification of the proposed guidance can be found in Annex 1 (attached to the ballot - see doc N535).
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